562.18
Possession of beverage upon which federal tax unpaid.
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562.18 Possession of beverage upon which federal tax unpaid.—It is unlawful for any person to have in her or his possession within this state any alcoholic beverage on which a federal excise tax is required to be paid, unless such federal excise tax has been paid as to such beverage.
History.—s. 4, ch. 18015, 1937; CGL 1940 Supp. 4151(271d); s. 2, ch. 72-230; s. 864, ch. 97-103.
Notes of Decisions
Cited in 2
cases, 1952–1958 · leading case: Brown v. State
Brown v. State (1952)
“They were tried and convicted for having in their possession *349 moonshine whiskey on which the Federal excise tax had not been paid as required by Section 562.18, Florida Statutes, F.S.A. Violation of said statute is a misdemeanor.”
Clinton v. State (1958)
“15; count three, possession of beverages upon which federal tax was unpaid, section 562.18; and count four, concealing beverages with intent to defraud the state of taxes, section 562.”
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